GSTR-3B reform proposal seeks stronger linkage with GSTR-1 and GSTR-2B for clearer tax reporting. Stakeholder comments were invited on a draft proposal for comprehensive changes to FORM GSTR-3B, placed in the public domain pursuant to the GST Council's recommendation. The proposal seeks closer linkage with FORM GSTR-1 and FORM GSTR-2B through greater auto-population, reduced manual entry, and sequential filing. It also contemplates amendment tables, reporting of negative values, and specific rows for input tax credit reversals and reclaims, with an emphasis on clearer reconciliation and improved administrative efficiency.